| http://www.w3.org/ns/prov#value | - upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported, and shall pay the duties and other charges leviable thereon. (3) The addressee of any dutiable goods imported by post shall, on demand by the proper
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